{"id":"https://openalex.org/W2465150910","doi":"https://doi.org/10.1108/jfra-05-2014-0049","title":"Fair value accounting and the financial crisis: a literature-based analysis","display_name":"Fair value accounting and the financial crisis: a literature-based analysis","publication_year":2016,"publication_date":"2016-07-04","ids":{"openalex":"https://openalex.org/W2465150910","doi":"https://doi.org/10.1108/jfra-05-2014-0049","mag":"2465150910"},"language":"en","primary_location":{"id":"doi:10.1108/jfra-05-2014-0049","doi":"https://doi.org/10.1108/jfra-05-2014-0049","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-05-2014-0049","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"1985-2517","issn":["1985-2517","2042-5856"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051923555","display_name":"Elisa Menicucci","orcid":"https://orcid.org/0000-0001-8476-0100","observed_orcids":["https://orcid.org/0000-0001-8476-0100"]},"institutions":[{"id":"https://openalex.org/I122534668","display_name":"Marche Polytechnic University","ror":"https://ror.org/00x69rs40","country_code":"IT","type":"education","lineage":["https://openalex.org/I122534668"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Elisa Menicucci","raw_affiliation_strings":["Department of Management, Polytechnic University of Marche, Ancona, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Polytechnic University of Marche, Ancona, Italy","institution_ids":["https://openalex.org/I122534668"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066115273","display_name":"Guido Paolucci","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I122534668","display_name":"Marche Polytechnic University","ror":"https://ror.org/00x69rs40","country_code":"IT","type":"education","lineage":["https://openalex.org/I122534668"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Guido Paolucci","raw_affiliation_strings":["Department of Management, Polytechnic University of Marche, Ancona, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Polytechnic University of Marche, Ancona, Italy","institution_ids":["https://openalex.org/I122534668"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I122534668"],"apc_list":null,"apc_paid":null,"fwci":7.3152,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.96698434,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"14","issue":"1","first_page":"49","last_page":"71"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9437999725341797,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9437999725341797,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.041099999099969864,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fair-value-accounting","display_name":"fair value accounting","score":1.0},{"id":"https://openalex.org/keywords/financial-crises","display_name":"financial crisis","score":0.9089999794960022},{"id":"https://openalex.org/keywords/procyclicality","display_name":"procyclicality","score":0.9539999961853027},{"id":"https://openalex.org/keywords/2008-financial-crisis","display_name":"2008 financial crisis","score":0.8389999866485596},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.8299999833106995},{"id":"https://openalex.org/keywords/fair-value-measurement","display_name":"fair value measurement","score":0.6150000095367432},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.35100001096725464}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6541584730148315},{"id":"https://openalex.org/C2778300220","wikidata":"https://www.wikidata.org/wiki/Q114380","display_name":"Financial crisis","level":2,"score":0.6467489004135132},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6074705719947815},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.5422388911247253},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.49548184871673584},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.49407699704170227},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.46075209975242615},{"id":"https://openalex.org/C33566652","wikidata":"https://www.wikidata.org/wiki/Q1065927","display_name":"Theme (computing)","level":2,"score":0.43030819296836853},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39179107546806335},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.32383787631988525},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.09445628523826599},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/jfra-05-2014-0049","doi":"https://doi.org/10.1108/jfra-05-2014-0049","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-05-2014-0049","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"1985-2517","issn":["1985-2517","2042-5856"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},{"id":"pmh:oai:iris.uniroma3.it:11590/311246","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11590/311246","pdf_url":null,"source":{"id":"https://openalex.org/S4377196120","display_name":"Iris (Roma Tre University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I119003972","host_organization_name":"Roma Tre University","host_organization_lineage":["https://openalex.org/I119003972"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:iris.univpm.it:11566/237590","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11566/237590","pdf_url":null,"source":{"id":"https://openalex.org/S4306402571","display_name":"Universit\u00e0 Politecnica delle Marche (Universit\u00e0 Politecnica delle Marche)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I122534668","host_organization_name":"Marche Polytechnic University","host_organization_lineage":["https://openalex.org/I122534668"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":56,"referenced_works":["https://openalex.org/W21434973","https://openalex.org/W40173697","https://openalex.org/W102618540","https://openalex.org/W293876566","https://openalex.org/W607187521","https://openalex.org/W1496626049","https://openalex.org/W1500592948","https://openalex.org/W1507995349","https://openalex.org/W1514293629","https://openalex.org/W1587435810","https://openalex.org/W1588663999","https://openalex.org/W1754220013","https://openalex.org/W1805410880","https://openalex.org/W1820542087","https://openalex.org/W1941171521","https://openalex.org/W1966814178","https://openalex.org/W1967894099","https://openalex.org/W1977779786","https://openalex.org/W1983150789","https://openalex.org/W1984140234","https://openalex.org/W1990786254","https://openalex.org/W1992096884","https://openalex.org/W2001213533","https://openalex.org/W2009344122","https://openalex.org/W2009525591","https://openalex.org/W2013857483","https://openalex.org/W2026974405","https://openalex.org/W2058597132","https://openalex.org/W2063606285","https://openalex.org/W2063749425","https://openalex.org/W2067889769","https://openalex.org/W2082413738","https://openalex.org/W2104846885","https://openalex.org/W2111628838","https://openalex.org/W2112894263","https://openalex.org/W2125228279","https://openalex.org/W2126030550","https://openalex.org/W2134147681","https://openalex.org/W2142463797","https://openalex.org/W2150133863","https://openalex.org/W2150377643","https://openalex.org/W2160367130","https://openalex.org/W2206971134","https://openalex.org/W2247649312","https://openalex.org/W2735119688","https://openalex.org/W2753299447","https://openalex.org/W2955399691","https://openalex.org/W2975270732","https://openalex.org/W3122934362","https://openalex.org/W3123057849","https://openalex.org/W3123564588","https://openalex.org/W3125139305","https://openalex.org/W3125184890","https://openalex.org/W3125731240","https://openalex.org/W4238269375","https://openalex.org/W6678444765"],"related_works":["https://openalex.org/W2185636111","https://openalex.org/W7037764460","https://openalex.org/W899771577","https://openalex.org/W2340037881","https://openalex.org/W1981248690","https://openalex.org/W2353261392","https://openalex.org/W7009835419","https://openalex.org/W2040235110","https://openalex.org/W2183262280","https://openalex.org/W4233355393"],"abstract_inverted_index":{"Purpose":[0],"The":[1,100,148,172,238,312],"aim":[2],"of":[3,12,19,47,66,91,111,116,151,161,169,174,202,217,230,245,253,274,287,305,315,326,339],"this":[4,97,170,190,316],"paper":[5,64,214,239,317],"is":[6,131,165],"to":[7,51,84,192,195,219,263,319],"review":[8,101,277,294],"the":[9,17,35,45,48,57,92,114,119,138,142,159,162,166,175,178,181,186,203,208,231,242,246,285,290,303,309,322,337,340],"main":[10,167,187,243,313],"results":[11],"accounting":[13,22,236,267,327],"research":[14,28,60,74,112,183,257,300],"literature":[15,69,94,152,248,276,301],"examining":[16],"role":[18,115,323],"fair":[20,58,232,330],"value":[21,59,233,331],"(FVA)":[23],"within":[24,118,336],"financial":[25,49,120,139,144,163,209,291,310,341],"crisis.":[26,121,145,210,311,342],"This":[27,63,122,213,293],"analyzes":[29],"theoretical":[30,254,280],"and":[31,40,72,78,89,129,141,199,207,222,228,249,255,281,324],"empirical":[32,73,133,282],"studies":[33,75,272],"on":[34,284,289,299],"controversial":[36],"topic":[37,123],"about":[38,96],"FVA":[39,117,136,157,206,288,306],"its":[41],"alleged":[42],"pro-cyclicality":[43],"in":[44,81,158,225,307,332],"context":[46,160,338],"crisis":[50,164],"offer":[52],"solid":[53],"reflections":[54],"for":[55,235],"improving":[56],"agenda.":[61],"Design/methodology/approach":[62],"consists":[65],"a":[67,82,86,108,197,275,296,333],"descriptive":[68],"review.":[70],"Theoretical":[71],"were":[76],"investigated":[77],"then":[79],"systematized":[80],"framework":[83],"guide":[85],"literature-based":[87],"analysis":[88],"critique":[90],"relevant":[93],"published":[95],"topic.":[98],"Findings":[99],"reveals":[102],"that":[103,135,153,278],"there":[104,130],"has":[105,124],"been":[106,126],"only":[107],"limited":[109],"amount":[110,150],"into":[113],"not":[125],"researched":[127],"extensively,":[128],"no":[132],"evidence":[134],"caused":[137],"crunch":[140],"subsequent":[143],"Research":[146],"limitations/implications":[147],"restricted":[149],"directly":[154],"deals":[155],"with":[156],"limitation":[168],"paper.":[171],"specificity":[173],"theme":[176],"narrows":[177],"coverage.":[179],"However,":[180],"adopted":[182],"methodology":[184],"enabled":[185],"contributions":[188],"concerning":[189,302,329],"issue":[191],"be":[193,216],"collected,":[194],"realize":[196],"concise":[198],"comprehensive":[200,297],"portrait":[201],"debate":[204],"surrounding":[205],"Practical":[211],"implications":[212],"can":[215],"use":[218],"both":[220],"researchers":[221],"practitioners":[223],"interested":[224],"investigating":[226],"strengths":[227],"weaknesses":[229],"concept":[234],"purposes.":[237],"sets":[240],"out":[241],"findings":[244],"academic":[247],"identifies":[250],"future":[251],"avenues":[252],"practical":[256],"which":[258],"may":[259],"support":[260],"standard":[261],"setters":[262],"draw":[264],"up":[265],"improved":[266],"regulation.":[268],"Originality/value":[269],"Few":[270],"existing":[271],"consist":[273],"examines":[279],"researches":[283],"influence":[286],"system.":[292],"offers":[295],"overview":[298],"responsibility":[304],"causing":[308],"contribution":[314],"relates":[318],"further":[320],"understanding":[321],"effects":[325],"matters":[328],"broad":[334],"sense":[335]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-07-22T00:00:00"}